NAVEEN & ANR. vs DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 15th December, 2025 Pronounced on:30th January, 2026 + W.P.(CRL) 1872/2024, CRL.M.A. 18198/2024 1. NAVEEN S/o Sh. Shiv Lal Proprietor M/s Aarti Traders, Tej Colony, Tehsil Camp, Panipat, Haryana-132103. 2. SURAJ KUMAR S/o Sh. Shiv Lal Tej Colony, Tehsil Camp, Panipat, Haryana-132103. ....Petitioners Through: Ms. Hitanshi and Mr. Yash Tewari, Advocates. versus DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE Through its Superintendent/Senior Intelligence Officer, Delhi Zonal Unit, DGGI, MTNL Building, Near Manipal Hospital Sector-6, Dwarka, Delhi-110075. .....Respondent Through: Mr. Anurag Ojha, Senior Advocate with Mr. Dipak Raj and Mr. Vipul Kumar, Advocates. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. Signature Not Verified Signed By:VIKAS W.P.(CRL) 1872/2024 Page 1 of 21 ARORA Signing Date:30.01.2026 18:26:20 1. Petition under Article 226/227 Constitution of India has been filed for setting aside of the Summons dated 20.05.2024 against the Petitioner No.1 and for release of the papers/documents/goods seized by them on 23.03.2024 and to restrain the Respondent DGGI, not to illegally detain the Petitioner in odd hours. 2. Briefly stated, the Petitioner No.1, Naveen, and Petitioner No.2, Suraj are real brothers. The business is carried out by Petitioner No.1 who is a disabled person, duly assisted by Petitioner No.2 who looks after marketing of the business. The GST Registration number of the Petitioner No.1 is 06AJDPN0801E1ZV, and he has been regularly filing GST returns. 3. The father of the Petitioners was engaged in a small-scale business in the trading of bidi in some parts of Delhi since 2015 by the brand name Udaan. It is submitted that all the transact